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petition must be filed within 30 days of such a determination.
The notice of determination provided for in section 6330 is,
from a jurisdictional perspective, the equivalent of a notice of
deficiency. We have held that the absence of a valid notice of
deficiency is a basis for dismissal for lack of jurisdiction.
See Savage v. Commissioner, 112 T.C. 46, 48 (1999); Monge v.
Commissioner, 93 T.C. 22, 27 (1989). This Court's jurisdiction
under section 6330(d) is dependent on the issuance of a valid
notice of determination and a timely petition for review. It
therefore follows that the absence of an Appeals determination
under section 6330 is grounds for dismissal of a petition that
purports to be based on section 6330. Because there was no
Appeals determination for this Court to review, there is simply
no basis for our jurisdiction under section 6330(d). We shall
therefore dismiss this case for lack of jurisdiction.
To reflect the foregoing,
An appropriate order
will be entered.
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Last modified: May 25, 2011